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Legislation
Finance Act 1998

Crossheading Alcoholic liquor duties

  • Section 1 Rate of duty on beer.
  • Section 2 Adjustment of rates of duty on sparkling liquors.
  • Section 3 Rates of duty on wine and made-wine.
  • Section 4 Rates of duty on cider.
  • Section 5 Drawback of excise duty on beer.
  1. Alcoholic liquor duties
  2. Drawback of excise duty on beer.

Section 5 | Drawback of excise duty on beer.

From legislation.gov.uk

(1)Section 42 of the Alcoholic Liquor Duties Act 1979 (drawback on exportation, shipment as stores etc.) shall cease to have effect.

(2)Subsection (1) above shall come into force on such day as the Commissioners of Customs and Excise may by order made by statutory instrument appoint.

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